Published on 31 Aug 04
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper covers the following topics:
- recent developments
- identifying the supplies and apportionment issues
- going concern and other issues on acquisition and sale
- addressing Div 135 and other 'adjustment' difficulties.
Mike is a Senior Manager in PricewaterhouseCoopers' Brisbane tax practice. He has specialised in the GST consulting area for the past six years, advising to the property and construction industry, the tourism sector, and to state government corporations and agencies. Mike has considerable experience from the past 18 years of advising and assisting all levels of the business community on accounting and taxation matters, including the implementations of both New Zealand's and Australia's GST regimes.
Current at 30 July 2004